Tax Weekly Round-Up: March 24 - March 30, 2025

SUPREME COURT'Timelines To Rectify Bonafide GST Form Errors Must Be Realistic' : Supreme Court Asks CBIC To Re-examine ProvisionsCase title : CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS v. M/S ABERDARE TECHNOLOGIES PRIVATE LIMITED & ORS.Case no.: SPECIAL LEAVE PETITION (CIVIL) Diary No. 6332/2025The Supreme Court recently underscored the need for the Central Board of Indirect Taxes and Customs to fix realistic timelines for correcting bonafide errors by the assesses in forms when filing GST returns.The bench of CJI Sanjiv Khanna and Justice Sanjay Kumar was hearing a challenge to the Bombay High Court order which allowed an assesee to rectify its form GSTR-1 after missing the deadline under S. 39(9) of the CGST Act. The order was challenged by the Central Board of Indirect Taxes and Customs (CBIC).Can GST Act Timelines Be Relaxed For Bonafide Errors? Supreme Court Appoints Amicus Curiae, Issues Notice To CBICCase title: THE UNION OF INDIA & ORS. v. BRIJ SYSTEMS LTD & ORS.Case no.: SPECIAL LEAVE PETITION (CIVIL) Diary No. 6334/2025The Supreme Court recently issued notice to the Central Board of Indirect Taxes and Customs (CBIC) over the recurrent issue of not allowing rectification of bonafide errors made after the lapse of prescribed deadlines under the CGST Act. The bench of CJI Sanjiv Khanna and Justices Sanjay Kumar and KV Viswanathan was hearing a challenge by the Union against the decision of the Bombay High Court which allowed the rectification of bonafide errors by the assessee in GSTR-1 Form despite missing the deadline under S. 39(9) of the CGST Act 2017. Here the assessee wanted to rectify the returns filed for Financial Year 2017-2018 in Form GSTR-1. The application to rectify was rejected on the ground that the time to rectify had ended.Supreme Court Directs Customs Authorities To Upgrade Lab Facilities For Proper Testing Of Disputed Articles On All ParametersCase Title: GASTRADE INTERNATIONAL VERSUS COMMISSIONER OF CUSTOMS, KANDLAIn a key decision, the Supreme Court today overturned the confiscation of imported goods labelled as "Base Oil SN 50," which customs authorities had classified as High-Speed Diesel (HSD), which only the State entities can import.The Court found that the Customs Department failed to provide conclusive evidence proving the goods were High-Speed Diesel (HSD), due to inadequate laboratory testing and conflicting expert opinions.Supreme Court Issues Notice In Challenge To West Bengal Taxes On Entry Of Goods ActCase Title – Samsung India Electronics Pvt. Ltd. v. State of West Bengal & Ors.Case no. – Petition for Special Leave to Appeal (C) No.7295/2025The Supreme Court is set to examine the constitutional validity of the West Bengal Taxes on Entry of Goods into the Local Areas Act, 2012, as amended by the West Bengal Finance Act, 2017, along with related Rules and notifications. A bench of Justice JB Pardiwala and Justice R Mahadevan recently issued notice returnable on April 22, 2025 in a batch of petitions challenging the constitutional validity of the Act. The Finance Act amended various provisions of the Entry Tax Act with retrospective effect.HIGH COURTSDelhi HC'Comedy Of Errors': Delhi HC On CESTAT Passing Contradictory Orders In Appeal Which Did Not Meet Its Pecuniary JurisdictionCase title: Jai Durga Rubberised Fabrics India Pvt. Ltd. v. Commissioner Of CustomsCase no.: W.P.(C) 530/2025The Delhi High Court recently took a critical view of the Customs Excise And Service Tax Appellate Tribunal at New Delhi for repeatedly passing contradictory orders in an appeal, which should have been dismissed for want of pecuniary jurisdiction. “This order reveals a complete comedy of error…The petition reveals an unfortunate situation wherein the CESTAT while intending to correct an error in its initial order…continued to make repeated errors resulting in the impugned order and the present challenge,” a division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta remarked at the outset.Delhi High Court Orders Customs To Release 'Name Engraved' Gold Jewellery Of Indian TouristCase title: Sai Kiran Goud Tirupathi v. Commissioner Of CustomsCase no.: W.P.(C) 3347/2025The Delhi High Court has ordered the Customs Department to release the gold kada of an Indian tourist, which was seized upon his return to the country after a visit to the Republic of Mali.Petitioner had argued that the jewellery was a personal effect, as evident from engraving of his first name on the same, and was thus exempted from duty. A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta ordered that the jewellery be released within four weeks.Application Of Funds By Indian Broadcasting Foundation In BARC Is Not For Profit, Exempted U/S 11 & 12 Of Income Tax Act: Delhi High CourtCase title: Commissioner Of Income Tax (Exemptions) v. Indian Broadcasting FoundationCase no.: ITA 469/2023In an order bringing relief to the Indian Broadcasting Foundation (IBF), which was incorporated to protect...

Tax Weekly Round-Up: March 24 - March 30, 2025

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